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3 Method and system for distributing cost price by 3-steps in account terms using computer system in university organization
3 Method and system for distributing cost price by 3-steps in account terms using computer system in university organization
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机译:3高校机构计算机系统按账户分三步成本价分配的方法和系统
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摘要
PURPOSE: A method for distributing a three-stage prime cost and a system thereof are provided to decide an objective registration fee and calculate a proper rate of a research indirect expense by selecting new distribution criterion method adapted to a cost driver according to stages when a prime cost is calculated by linking with a predetermined calculating system for calculating an exact prime cost according to fiscal units. CONSTITUTION: A direct expense and an indirect expense are recognized according to fiscal units, and the indirect expenses are distributed(S1). The distribution criterion is a lecturing time, a building area, the member of students according to lessons, and the number of staves stored through a computing system. A supplementary expense is distributed to a task portion(S2). The distribution criterion is the number of professors, the number of students, a research profit amount, a possessed fixed fund amount, and point rates of students stored through the computing system. A task portion expense is distributed to an education portion and a research portion(S3). The distribution criterion is an education profit and a research profit. The fiscal unit is a cost center on a responsible fiscal system.
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